It is a sale for tax purposes. In the process of exchanging land you did receive a payment which is income and reported as an sale of land. Once you calculate the basis of the land, that will be your cost basis to use against the selling price of $25,000. If you received the exact same amount of land in acreage, then you may not have a tax cost basis. However, the taxable amount will become part of the cost basis of your total property which would result in a lower gain in the future when you sell.
If you had only exchanged land for land it wouldn't have created a tax event, however the cash does require a sale on your tax return.
@BadgerBoy787
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